Contract and deed
Cost of buying land in Argentina: deed, notary fees and taxes
General information, not legal, immigration or tax advice. Rules, exchange rates and prices change and every case has its own details. Before you pay, sign or apply for residency, check the current rules with an Argentine notary (escribano), lawyer or accountant.
Quick answer The closing cost of a lot (the cost of signing the deed, or escritura) has four parts: stamp tax (impuesto de sellos, between 1% and 3.6% of the value, or 0% where an exemption applies, in Río Negro, Neuquén, Chubut, Buenos Aires Province and the City of Buenos Aires), the notary's fee (around 2% of the price according to references from Neuquén and the City of Buenos Aires, plus VAT, with no official fee schedule published for Río Negro, Neuquén and Chubut), registry fees and administrative costs. Added together they usually come to several percentage points of the price, and they are split between seller and buyer according to what they agree. Rates change every year, so it is wise to ask the notary for a written quote.
What closing on a lot costs: the four parts
On first mention, a notary in Argentina is an escribano. Below, "notary" means the same person. Amounts marked with "$" are in Argentine pesos; amounts marked "USD" are in US dollars.
| Item | Who charges it | How it is calculated |
|---|---|---|
| Stamp tax (sellos) | The province (its tax authority, known as rentas) | A percentage of the value of the transaction, set by province |
| Notary fees | The notary (escribano) | A percentage of the price; no official fee schedule published for Río Negro, Neuquén or Chubut |
| Registry fees | The Property Registry (Registro de la Propiedad) | Certificates and registration; amounts vary by province and by urgency |
| Administrative costs | Various | Stamps, cadastral certificates, other items |
Stamp tax by province and city in 2026
Stamp tax (impuesto de sellos) is a tax the province charges on the deed. The rates below are shown as a percentage and, where the law uses it, per thousand (‰).
| Jurisdiction | Rate on the deed | Notes | Source |
|---|---|---|---|
| Río Negro | 10‰ (1%) up to a fiscal valuation of ARS 55,000,000; 15‰ (1.5%) above that (the notary confirms how the bracket applies) | Tax Law (Ley Impositiva) 5837 | 2026 tax law compilation (in Spanish) |
| Neuquén | 30‰ (3%) | Tax Law 3541. There is an exemption for buying a lot or a home by someone who owns no other property, with a valuation cap (valuation cap set at ARS 195,000,000 for 2026 by Tax Law 3541; the notary confirms whether it applies to your lot and your case) | 2026 tax law compilation (in Spanish) and EnPozo guide (in Spanish) |
| Chubut | 3.6% | Law XXIV-119, from January 1, 2026 | 2026 tax law compilation (in Spanish) |
| Buenos Aires Province | 20‰ (2%) | Tax Law 15.558. The preliminary sales contract (boleto) pays 12‰ | 2026 tax law compilation (in Spanish) |
| City of Buenos Aires | 2.7% if the price, fiscal value or reference value is up to ARS 226,100,000; 3.5% if it is above | Single home (family, permanently occupied): 0% up to the cap; above it, 3.5% on the excess only | Notaries' College of the City (Colegio de Escribanos de la Ciudad), report of December 19, 2025 (in Spanish) |
Except for the City of Buenos Aires, the rates come from compilations of the 2026 tax laws, and the notary has to confirm them. The single-home and first-property exemptions have conditions and valuation caps: ask whether they apply to an unbuilt lot. The City of Buenos Aires also provides a non-taxable minimum of ARS 1,681,000 for land intended for building homes.
The boleto also pays stamp tax in several provinces: Río Negro charges 10‰ on property boletos, Chubut 1.2%, Neuquén 14‰ (credited against the stamp tax on the deed) and Buenos Aires Province 12‰.
Who pays it. By default, the Civil and Commercial Code puts "the taxes levied on the sale" on the seller (art. 1138), but the parties can agree otherwise. In Neuquén, the custom of splitting the stamp tax in half is reported. Put it in writing in the boleto.
Notary fees in Argentina
The notaries' associations of Río Negro, Neuquén and Chubut do not publish a current fee schedule for sales. In Neuquén, the newspaper Diario Río Negro reported on March 27, 2026 that fees are around 2% of the price, with a legal minimum. The Notaries' College of the City of Buenos Aires publishes a guideline fee schedule (Resolution 353/26, in force since October 1, 2026) that sets a suggested general minimum fee of 2% for sales and transfers of title, and it is not mandatory. Real estate guides cite between 1% and 2% plus VAT. The prudent step is to ask for a written quote before choosing a notary.
Property registry fees
Registry fees are charged per certificate and per registration, and they vary by province and by urgency. Peso figures go out of date quickly: for example, the City of Buenos Aires simplified its fee system in August 2026 and charges the title certificate according to the number of declared units. In Neuquén, the Diario Río Negro and a local guide report a registry fee of close to 0.6% of the price and administrative costs of around 0.2%. Before you go ahead, check each province's current registry fee table. See how to request the title report (informe de dominio) (in Spanish).
A worked example of the cost
Using the percentages published for Neuquén (stamp tax 3%, notary fees 2%, registry 0.6% and administrative costs 0.2%), for a USD 40,000 lot:
| Item | Percentage | Amount |
|---|---|---|
| Stamp tax | 3% | USD 1,200 |
| Notary fees | 2% | USD 800 |
| Registry | 0.6% | USD 240 |
| Administrative costs | 0.2% | USD 80 |
| Total (before VAT on the fees) | 5.8% | USD 2,320 |
This is an illustrative calculation that combines figures from different sources, and it is not a quote. The total is split between the parties according to what they agree, and it can change if an exemption applies. The stamp tax base is usually the higher of the price and the fiscal value; the example assumes the price. If stamp tax is split in half, the buyer's share in this example is about 4.3% before VAT.
Seller taxes and procedures that no longer exist
- ITI (real estate transfer tax, impuesto a la transferencia de inmuebles): it was repealed in full and with immediate effect by Law 27.743 from July 8, 2024. Some 2026 guides still mention it at 1.5%: they are out of date.
- Cedular income tax (the former 15% tax on real-estate sales): from January 1, 2026, Law 27.802 and its implementing Decree 406/2026 exempt from income tax the sale of real estate located in the country and the transfer of rights over it, when carried out by individuals or undivided estates, resident or not, in transactions covered by article 99 of the income tax law. The notary confirms whether the seller's specific case is covered.
- COTI: ARCA (the national tax agency) repealed the Property Transfer Offer Code (Código de Oferta de Transferencia de Inmuebles) with General Resolution 5697/2025, published on May 23, 2025. A page that today explains how to file it is out of date.
How to avoid surprises
- Ask the notary for an itemized quote (stamp tax, fees, registry fees, costs).
- Put who pays each item in writing in the boleto (in Spanish).
- If the lot needs a new survey, decide who orders and pays for it (see cadastre and survey (in Spanish)).
- Ask whether any exemption applies in the province.
Related reading
- How to buy land in Argentina
- Can foreigners buy land in Argentina?
- Buying land in Argentina as a non-resident
- CUIT for foreigners buying land in Argentina
See also: property taxes on land, land prices in Patagonia, buying land from the owner, paying for land from abroad.
See also: building a house on a lot in Patagonia, lots in a fideicomiso.
See also: the boleto de compraventa.
See also: buying a house or an apartment in Argentina.
Sources
- Notary fee schedule of the Notaries' College of the City of Buenos Aires: colegio-escribanos.org.ar (in Spanish)
- Civil and Commercial Code, art. 1138: argentina.gob.ar (in Spanish)
- Stamp tax 2026, City of Buenos Aires: Notaries' College, report of December 2025 (in Spanish)
- 2026 stamp tax compilations: Río Negro, Neuquén, Chubut and Buenos Aires (all in Spanish)
- Repeal of the ITI: Notaries' College, July 8, 2024 (in Spanish)
- Decree 406/2026, art. 2 (income tax exemption on the sale of real estate): Official Gazette, June 1, 2026 (in Spanish)
- Costs of closing a purchase in Neuquén, Diario Río Negro, March 27, 2026 (in Spanish): rionegro.com.ar
- Law 27.802, cedular tax exemption: Notaries' College, March 6, 2026 and Abeledo Gottheil analysis (both in Spanish)
- Fees, registry and stamp tax in Neuquén: EnPozo guide (in Spanish)
- ARCA General Resolution 5697/2025 (COTI): Official Gazette (in Spanish)
- Property Registry of the City, fee simplification: Notaries' College, August 31, 2026 (in Spanish)
Argentina updates
Rule changes, prices and new guides for buying property and living in Argentina. No fixed schedule.